Versicherungsbeiträge zu einer privaten Unfallversicherung sind grundsätzlich als Sonderausgaben absetzbar. Da aber die Abzugsmöglichkeiten hier nur sehr begrenzt sind, wäre es reizvoll, die Beiträge als Werbungskosten geltend zu machen. Tatsächlich ist dies möglich. Für Unfallversicherungen, die der Arbeitgeber für seine Mitarbeiter abgeschlossen hat, gelten ab 2009 neue Steuerregeln für die eingezahlten Beiträge und die Versicherungsleistungen im Versicherungsfall.

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1. Unfallversicherung für private und berufliche Risiken

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Wenn der Arbeitgeber die Beiträge erstattet

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2. Unfallversicherung nur für berufliche Risiken

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Wenn der Arbeitgeber die Beiträge erstattet

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3. Unfallversicherung nur für private Risiken

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Wenn der Arbeitgeber die Beiträge erstattet

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Versicherungsleistungen

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4. Firmenunfallversicherung

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a) Die Rechte aus dem Versicherungsvertrag stehen dem Arbeitgeber zu

Beiträge

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Versicherungsleistungen

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b) Die Rechte aus dem Versicherungsvertrag stehen dem Arbeitnehmer zu

Beiträge

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Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX. Xxxx xxx Xxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx", xxxxxxx Xxxxxxx xxx xX x.x Xxx. x Xxxx x XXxXx. Xxxx xxxx xxxxxxxxxxxxxx

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Versicherungsleistungen

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5. Autoinsassen-Unfallversicherung

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6. Gesetzliche Unfallversicherung

a) Arbeitnehmer und Auszubildende

Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx x XXX XXXx. Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx, Xxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx.

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b) Unternehmer, Selbstständige und Freiberufler

Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxx xxxx xxxxx xxx Xxxx, xxxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxx x XXX XXXx.

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c) Geschäftsführer und Vorstandsmitglieder

Xxx xxxxxxx Xxxxxxxx xxx xxxxx x xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxxx:

  • Xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx x Xx. xx XXxXx.

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